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Korrigeringsregeln kontra Ränteavdragsbegränsningarna

Uppsatsen redogör inledningsvis för ett antal viktiga rättsfall och principer i EU-rätten. Sedan beskrivs den nuvarande korrigeringsregelns internationella förlaga, armlängdsprincipen i artikel 9, tillsammans med OECD:s riktlinjer som korrigeringsregeln följer. Därefter beskrivs korrigeringsregeln i svensk rätt och rättsfallet Diligentia. Ur denna genomgång extraheras ett tillämpningsområde. UppsaThis thesis begins by accounting for some important court-cases and principles of EU-law. It will then describe the international predecessor of the current 'correction-rule', the Arms Lenght Principle in Article 9, together with the OECD guidelines, under which the correction-rule to some extent abide. The thesis moves forward to describe the correction-rule in swedish law and the importa

Utvärdering av att använda ITIL som ramverk för kommunala IT-leveranser

I denna uppsats undersöker vi användandet av ITIL i kommunala verksamheter genom att jämföra ett antal olika kvalitetskriterier som vi har tagit fram mellan de som använder sig av ITIL och de som inte gör det. Vår huvudfråga är ”Vilka skillnader kan vi identifiera mellan icke-ITIL och ITIL-kommuner i deras IT-organisationer?” Med denna vill vi ta fram data som kan svara på ifall ITIL är ett ramver

Audiovisuals in the European Union with Competition Law perspective on the legal policies in charge

Published Data from the European Investment Bank and the Audiovisual Observatory in EU implies that the U.S. made Audiovisuals has dragged down European Audiovisuals' market share in EU market. Apparently, the constant situation is rising up some concerns about the future of the industry and the cultural, social and economical externalities. Considering the double nature of Audiovisuals and th

Strategic repositioning in the construction industry – An examination of main challenges

This thesis aims stress out the key challenge organisation might face, if the changes in the environment reveal the need for a strategic repositioning. In particular this thesis examines the perceived organizational challenges that might occur, if an organizations tries to reposition itself by spinning out a new venture that aims to create a new combi-nation of products and markets. To illustrate

Gender Dynamics in Peace and Conflict: A Critical Study on Sexual Violence in the Democratic Republic of Congo

The aim of this study is to critically explore the effects of pre-existing gender norms on the use of sexual and gender-based violence (SGBV) in the conflict in eastern Democratic Republic of Congo (DRC), and the normalization of such violence by examining the links between peacetime and wartime sexual violence. The analysis is based on a research overview that highlights aspects of gender, violen

The Utilization of Facebook by the Swedish Police

In this thesis, we investigate the Swedish police’s performance on Facebook using the honeycomb framework as a theoretical foundation on social media. The purpose of this study is to evaluate the national Swedish police and the Helsingborg police’s Facebook pages in order to answer what aspects will increase performance on Facebook. We have created a research framework that assesses the perception

Green Practices in the Grocery Store - A case study of Coop’s application of green strategies in store

Corporate social responsibility (CSR) is getting increasing interest both in theory and practice. Retailers are increasingly integrating their responsibility to environmental, social and economic their business strategies and practices. The focus in this thesis is the environmental aspects of CSR, which are referred to as green strategies and practices. Retailers are argued to have a strategic pla

Contemporary Logistics and Supply Chain Education: Skills and Knowledge Needed for Succeeding in Swedish Job Market

Purpose – The purpose of this master thesis is to examine the profile of contemporary skills and knowledge provided in Logistics and Supply Chain Management (LSCM) postgraduate programs offered by Swedish universities and compares them with job requirements. Design/methodology/approach – This master thesis employs the desk-based research involving content analysis based on 14 postgraduate LSCM pro

The role of Customer experience in online retail quality: Investigating the effect of online customer experience on customer satisfaction and loyalty intentions

Online retail is playing an ever increasing role in business today and one of the critical tasks in online retail management is the understanding of how to create an offering that would yield maximum value for the consumers and differentiate the retailer from competition. If an online retailer understands how the online retail offering is perceived and evaluated by customers, it becomes possible t

Online vs. Traditional Travel Agency: What influence travel consumers choices?

The tourism industry is constantly growing. It has provided millions of people worldwide with jobs and careers opportunities and it has been shown in many studies that people travel much more these days than ever before (Doswell, 1997, p. 4-5). Furthermore, the entry and rise of Internet and the e-commerce have made it possible for today’s generation to book their trip online. However, there exist

Lärandet genom livet

Lärandet är något som sker varje dag genom hela livet. Det finns olika faktorer som påverkar lärandet, som exempelvis dygnsrytmen, den sociala miljön och inlärningssvårigheter. Syftet med denna litteraturstudie är att göra en redovisning över en del av den kunskap som finns om lärandet och dess påverkan. Här redogörs för att det finns en skillnad mellan könen när det kommer till lärandet. Flickor

Understanding users' acceptance of mobile banking in China

Introduction: the rapid diffusion of mobile technologies and an increasing of wireless commercial services have built a mature basis for mobile banking. However, the wide use of mobile phone and the availability of mobile banking cannot directly lead to widespread acceptance of mobile banking. Additionally, even though an increasing number of people start using mobile banking in China, the pace of

One last bite : the potential for local seafood markets in Sweden : consumers as resource users

Over the past 30 to 40 years comprehensive fishery policies and certification schemes have attempted to halt the rapid decline and exploitation of commercial fish stocks. However, with seafood as one of the most globalized food commodities and the world’s population increasing exponentially, most commercial stocks are thought to be on the brink of collapse. Some estimates exclaiming that all comme

Intermedial Performance: Staging Anna Karenina in Tolstoy’s Novel and Wright’s Film

In the following thesis Anna Karenina, the novel by Lev Tolstoy and the literary film adaptation by Joe Wright, are discussed. The theatricalization of the upper class society in the novel was developed in the film narrative, and became a key for the analyses. The diegetic discourse of Wright’s new film appeared as an inspiration to re-inverstigate Anna’s character and her microcosm. As a result,

The German energy(half)turnaround : an analysis of soft-power mechanisms that shape the German energy transformation

At present climate change, diminishing fossil fuel resources as well as an ever-increasing hunger for energy count among the biggest unresolved sustainability challenges of the 21st century. Germany claims to be one of the first industrialized countries that are addressing this triple challenge by transforming their traditional electricity supply to renewables. Nevertheless, scientific experts are

Ledarens roll i en förändringsprocess - Integrering av CSR i företagskulturen

Syfte: Syftet med uppsatsen är att generera kunskap kring ledarens komplexa roll i förändringsprocessen av en företagskultur och integrering av CSR. Uppsatsen undersöker vilka utmaningar och möjligheter detta arbete innefattar ur ett ledarskapsperspektiv. Metod: Genom dokumentstudier och fem semistrukturerade intervjuer med sju olika personer, med ledande roller av CSR-arbete, från fyra olika för

Hur påverkas priset på guld av olika makroekonomiska variabler och avkastningen på alternativa tillgångar?

Den här uppsatsen syftar till att undersöka hur guldpriset påverkas av olika makroekonomiska variabler samt avkastningen på alternativa tillgångar. Studien är gjord ur ett amerikanskt perspektiv och undersöker hur priset på fysiskt guld påverkas av prisindexet Consumer Price Index – All Urban Consumers (CPI-U), BNP-tillväxt, aktieindexet MSCI US Prime Market 750 Index och Treasury bills med tre må

Anestesisjuksköterskors upplevelser av att etablera fri luftväg pre- och intrahospitalt

En medvetandesänkt eller medvetslös patient kan ha en ofri luftväg och riskerar därmed att utveckla hypoxi. Studier visar på att luftvägen bedöms svårare att hantera pre- än intrahospitalt, men även i samband med anestesi kan det uppstå situationer då luftvägen är svår att hantera. Anestesisjuksköterskor konfronteras ofta med akuta stressorer vid livshotande och kritiska situationer. Syftet med de

"The Trafficking of Women in China” Is gender a defining vulnerability factor?

This thesis critically analyzes the aspect of women’s vulnerability factors in human trafficking in China. The analysis is based on a previous research overview that brings up the most important aspects and relates to the discussion on women’s vulnerability to the two trafficking forms, bride and sex trafficking. The theoretical framework consists of two interconnected feminist theories; feminist